Singapore legislation
Section 19
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 19
Application of sections 7 to 15 to pioneer service company
Amended by34/84
Sections 7 to 15 shall apply to a pioneer service company under this Part and for the purposes of such application —
(a)
any reference to a pioneer enterprise shall be read as a reference to a pioneer service company;
(b)
any reference to a pioneer product shall be read as a reference to a qualifying activity;
(c)
any reference to the production day of a pioneer enterprise shall be read as a reference to the commencement day of a pioneer service company;
(d)
any reference to a pioneer certificate shall be read as a reference to a certificate issued under section 17.